NPT's 2016 report, which is based primarily on data from IRS Form 990 filings, examined 1,016 charitable organizations that sponsor DAFs, including 48 national charities, 608 community foundations and 360 single-issue charities.

In 2014, the number of individual DAF accounts, total grant dollars from these accounts, total contributions to them and total assets increased for the fifth consecutive year, according to National Philanthropic Trust's 2015 annual report.

DAFs can accept donations of simple or complex assets, can make life easier for donors because past grants can be viewed and new grants can be made online, and they even provide just one tax receipt at year-end for donations during the year.

Many not-for-profit organizations know donors who have set up DAFs. It is not inappropriate or aggressive, if done professionally, to approach these donors and ask for additional available funding to meet their mission when it is much needed.

Average activity within individual DAFs has risen significantly over the past decade, according to Fidelity, with donors recommending eight grants on average in 2014, up from five in 2005.--Michael Fischer

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